Constrained resources in manufacturing organization lead managers to take decision on outsourcing of some products. This paper compares the possible solution between normal accounting, theory of constraints (TOC) and extended TOC to decide production outsourcing. This paper is a real life implementation of linear programming with TOC philosophy, which is easier to follow with very few parameters required for verification. Extended TOC model is simple and helps managers to make faster decision in outsourcing problem with maximum throughput.